C'BON COSMETICS Balance Sheet

Financials in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	3,016	2,653	3,633	3,982	2,799
Cash & Short-Term Investments	3,016	2,653	3,633	3,982	2,799
Cash Growth	13.68%	-26.97%	-8.76%	42.27%	20.49%
Accounts Receivable	807	817	842	836	757
Other Receivables	-	91	-	-	-
Receivables	807	908	842	836	757
Inventory	798	902	908	964	870
Other Current Assets	182	150	130	185	426
Total Current Assets	4,803	4,613	5,513	5,967	4,852
Property, Plant & Equipment	2,566	2,653	1,947	1,502	3,340
Long-Term Investments	1,171	1,218	1,297	1,313	1,295
Other Intangible Assets	24	35	49	54	75
Long-Term Deferred Tax Assets	36	2	-	-	-
Other Long-Term Assets	1	1	2	2	1
Total Assets	8,601	8,522	8,808	8,838	9,563
Accounts Payable	77	76	89	113	74
Accrued Expenses	2	-	-	-	-
Current Portion of Long-Term Debt	-	-	2	5	5
Current Portion of Leases	-	-	1	3	3
Current Income Taxes Payable	658	671	697	758	789
Other Current Liabilities	1,833	1,743	1,903	1,780	1,972
Total Current Liabilities	2,570	2,490	2,692	2,659	2,843
Long-Term Debt	-	-	-	2	8
Long-Term Leases	-	-	-	1	4
Long-Term Deferred Tax Liabilities	-	-	78	82	77
Other Long-Term Liabilities	344	331	380	385	432
Total Liabilities	2,914	2,821	3,150	3,129	3,364
Common Stock	483	483	483	483	483
Additional Paid-In Capital	367	367	367	367	367
Retained Earnings	4,814	4,686	4,636	4,683	5,191
Treasury Stock	-156	-1	-1	-1	-1
Comprehensive Income & Other	179	166	173	177	159
Shareholders' Equity	5,687	5,701	5,658	5,709	6,199
Total Liabilities & Equity	8,601	8,522	8,808	8,838	9,563
Total Debt	-	-	3	11	20
Net Cash (Debt)	3,016	2,653	3,630	3,971	2,779
Net Cash Growth	13.68%	-26.91%	-8.59%	42.89%	20.83%
Net Cash Per Share	707.52	619.69	848.02	927.68	649.21
Filing Date Shares Outstanding	4.16	4.28	4.28	4.28	4.28
Total Common Shares Outstanding	4.16	4.28	4.28	4.28	4.28
Working Capital	2,233	2,123	2,821	3,308	2,009
Book Value Per Share	1366.90	1331.85	1321.80	1333.70	1448.17
Tangible Book Value	5,663	5,666	5,609	5,655	6,124
Tangible Book Value Per Share	1361.13	1323.67	1310.36	1321.09	1430.65